| 22/8/2008 |
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| Board of Special Commissioners - Cases |
| Case no. 11/53 |
Decided: 28 May, 1953 |
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Appeal invalid as it was entered outside the prescribed time limit - article 57(1), now 35(1), Income Tax Management Act
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Commissioner's refusal had been posted on 7th March and, according to the presumption of article 51(1) was received by not later than the 10th March. It was the 11th April when the appeal was filed.
Appellant retained that 7th March was a Saturday, therefore, the three days were to start running from the 9th, which was a Monday. The third day was the 11th, therefore, the appeal was filed in time.
The Board held that appellant was wrong on two counts: (1) without an express legal provision no time limit could be extended because of a public holiday; (2) the last of the three days was not some deadline by which the appellant was bound to deliver some document but the time by which a notice was presumed to have been made.
Since appellant failed to prove that the Commissioner's refusal was not delivered by the 10th March, the appeal was declared null and void.
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